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TMI Blog2018 (5) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... te that even though the 4 number of cells in 1 set of 244 are meant for quantity test in the factory of the appellant but it is established that these test cells were also supplied to Indian Navy. Therefore the exemption N/N. 64/95-CE cannot be denied. Appeal allowed - decided in favor of appellant. - E/1104 to 1106/2009 - A/86027-86029/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for Appellant Shri H.M. Dixit, Asstt. Commr. (A.R) for respondent Per: Ramesh Nair The facts in brief are that the appellants are engaged in the manufacture of Electronic Storage Batteries and had supplied the same to India Navy without payment of duty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Chandigarh Vs. Dabur India Ltd. 2005 (182) ELT 185 (Tri.-LB) (v) Commissioner of Central Excise, Bhopal Vs. Bhansali Engg. Ploymers 2001 (137) ELT 60 (Tri.-Del.) (vi) J.K. Industries Ltd. Vs. Commissioner of C. Ex., Jaipur-II 2003 (156) E.L.T. 437 (Tri.-Del.) (vii) Commissioner of C. Ex., Hyderabad-IV Vs. Gulf Oil Corporation Ltd. 2007 (213) ELT 380 (Tri.-Bang.) (viii) Central India Polyester Ltd. Vs. Commissioner of Central Excise, Nagpur Order No. A/89838-89840/17/EB dt. 28.8.2017 3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are to be used for replacement purpose. All Cells get used on board much before the life of their main counterpart cells. This is on the basis of the letter dt.26.4.1991 of the Ministry of Defence. It is therefore clear that the Test Cells are also supplied as ship stores for consumption on board a vessel of the Indian Navy. Hence the benefit of Notification No.70/77-CE has rightly been extended to them. Though in the present case the relevant Notification No. is 64/95-CE but the exemption entry is pari materia and the issue is identical that the test cells whether to be considered for exemption. Therefore the ratio of this judgment is applicable in the present case. As per our above discussion the impugned orders are set aside. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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